Crossr-oads Grassroots Policy Strategies 45 North Hill Drive, Suite 1000 Warrenton, VA 20186 This document was obtained and uploaded by the Center for Responsive Politics (OpenSecrets.org) This docume Internal Revenue Service For tax pe more mus tax-exemr electronic to File Fo Depart ent of the Treasury Appeals 0 ifice 2525 Capitol Street, Suite 201 Employer dentification Number: Fresno, CA 93721 27-275 378 Internal venue Code Section: Date: MW [1 2015 501(6) Person to Contact: Crossroad Grassroots Policy Strategies Thero C. Wing 45 North ll drive, Suite 1000 Emplo ee ID Number: 50362 Warrenton VA 20186 Tel: 559) 443?7611 Fax: 559) 443?7614 Effective ate of Exemption: June 1 2010 Date of Pr posed Adverse Letter: Septe her 6, 2013 Dear Sir or Madam: This letter revokes the proposed adverse letter issued to you by the Directo Exempt Organizations, Rulings ar d;Agreements on the above date and reflects our consideration 0 your appeal. Based on informatio 1 supplied, and assuming your operations will be as stated in you application for recognition of exemption, we have determined you are exempt from Federal income tax der the provisions of the Internal avenue Code (the ?Code?) section indicated above. riods beginning January 1, 2010, tax-exempt organizations with 055 receipts of $50,000 or tfile either Form or Form 990 depending on their gross re eipts and total assets. Small torganizations with gross receipts normally less than $50,000 a ear may ?le an annual nOtice, Form Electronic Notice (e?Postcard) for Tax-Exem Organizations Not Required 990 or 990-EZ instead of a full return. if a return or notice is re uired, it must be ?led by the 15th day fthe fifth month after the end of your annual accounting period. law imposes a penalty on the organ ation of $20 a day, up to a maximum of $10,000, when a return/ rm is filed late. unless there is reason ble cause for the delay. This penalty may also be charged if a ret rn/form is not complete. Organizat one that do not file a return or a notice for three consecutive year will lose their tax-exempt status. may visit for further details, exceptions to filing, an You are required to ?le Federal income tax returns unless you are subj instructions on how to ?le. to the tax on unrelated business come under Code section 511. If you are subject to this tax, yo must ?le an income tax return on orm 990-T. in this letter we are not determining whether any of our present or proposed activities Unless sp (social se unless ex to whom i you had 0 more in 8 taxes, ple re unrelated trade 0r business as defined in Code section 513. ecifically excepted, you are liable for taxes under the Federal rance Contributions Act :urity taxes) for each employee to whom you pay $100 or more ring a calendar year. And, :epted, you are also liable for tax under the Federal Unemployme tTax Act for each employee ou pay $50 or more during a calendar quarter it, during the curre tor preceding calendar year, he or more employees at any time in each of 20 calendar weeks you paid wages of $1,500 or 1y calendar quarter. If you have any questions about excise, em loyment, or other Federal ase address them to the Director, Exempt Organizations, Rulings and Agreements. nt was obtained and uploaded by the Center for Responsive Politics (OpenSecrets.org) Please sh 3w your employer identification number on all returns you file and in all correspondence with the Internal avenue Service. We are into 'ming the Cincinnati office of this action. Because this letter could help resolve any questions about you exempt status, you should keep it in your permanent records. If you hav a any questions, please contact the person whose name and telephone number are shown in the headir of this letter. Sincerely Yours. Appeals Team Ma "lager This docume ht was obtained and uploaded by the Center for Responsive Politics (OpenSecrets.org)